| 国际审计报告准则的变迁及其对我国的影响 |
| |
| 引用本文： | 朱锦余. 国际审计报告准则的变迁及其对我国的影响[J]. 云南财贸学院学报, 2006, 22(3): 135-139 |
| |
| 作者姓名： | 朱锦余 |
| |
| 作者单位： | 云南财经大学会计学院 云南昆明650221 |
| |
| 摘 要： | 审计报告是联系审计理论与实务的桥梁。审计理论和实务的任何重大变化均会在审计报告中有所体现。国际会计师联合会(IFAC)根据审计理论与实务的最新发展于2004年12月修订了国际审计报告准则。文章回顾了国际审计报告准则的三次变迁,分析了最新国际审计报告准则在审计理论与理念的发展,并介绍其对中国的影响。
|
| 关 键 词： | 国际审计报告准则 制度变迁 审计理论 |
| 文章编号： | 1007-5585（2006）03-0135-05 |
| 收稿时间： | 2006-03-20 |
| 修稿时间： | 2006-03-20 |
The Changes of the International Auditor''''s Report Standard on Financial Statements and its Impact to China |
| |
| ZHU Jin-yu. The Changes of the International Auditor''''s Report Standard on Financial Statements and its Impact to China[J]. Journal of Yunnan Finance and Trade Institute, 2006, 22(3): 135-139 |
| |
| Authors: | ZHU Jin-yu |
| |
| Abstract: | Auditor's report is a bridge to link the auditing theory and practice.Any changes of the auditing theory and practice are embodied in the auditor's report.International Federation of Accountants(IFAC) modified the international auditor's report standard according to the latest development of auditing theory and practice in Dec.2004.The paper briefly introduces the three changes of international auditor's report standard,analyzes the latest development of international auditor's report standard on auditing theory and practice,and puts forward the impact to China. |
| |
| Keywords: | International Auditor's Report Standard Changes of Institution Countermeasures |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
